Return to Index

A Reminder to Parents From the IRS

Source: Internal Revenue Service via PR NEWSWIRE

CHICAGO, Nov. 6,1996-- The Internal Revenue Service encourages parents to get ready for the upcoming tax filing season early by obtaining taxpayer identification numbers (TINs) from their day-care providers and making sure their dependents have social security numbers.

Anyone claiming the credit for child and dependent care expenses must include on their return the name, address, and TIN of each care provider. If the provider is a nonprofit charitable, religious, or educational organization, only the name and address are required.

A TIN is a social security number if the provider is an individual. It's an employer identification number if the provider is a partnership or corporation [or domestic employer reporting household employment taxes using IRS Form 1040 Schedule H]. The same requirement applies to a person who receives benefits through their employer's dependent care assistance program.

Form W-10 can be used to request this information from the provider. To get a free copy of this form, call the IRS toll-free at 1-800-TAX-FORM (829- 3676) or visit the IRS web site at http://www.irs.gov. Since 2003, applications for an ITIN must be accompanied by a tax return, with few exceptions.

In addition, anyone claiming a dependent born before December 1 of this year must enter that person's social security number on their 1996 return. Low and moderate income families claiming the Earned Income Credit are also required to include social security numbers for their qualifying children. According to the IRS, a refund will be reduced or delayed if any social security number required to be listed on the return is either incorrect or missing.

For help getting a number or to resolve any questions about a social security number you already have, visit a Social Security Administration office or call toll-free 1-800-772-1213.

CONTACT: Steve Mongelluzzo of the Internal Revenue Service, 312-886-4309
Information and News releases furnished by the members of PR Newswire, who are responsible for their fact and content.

HomeWork Solutions also notes that all payroll tax returns must include taxpayer identification numbers. Employers MUST obtain an Employer Identification Number (EIN or FEIN) from the IRS at the start of employment. Employees (nannies, maids, housekeepers and all other employees) must have either a valid Social Security Number (SSN) or obtain an Individual Taxpayer Identification Number (ITIN) from the IRS for inclusion on all payroll tax returns.

An ITIN is a number issued by the IRS to individuals to process tax returns. It is issued via a letter from the IRS (not on a card) and it is important that the individual retain the letter with their permanent records. Like a SSN, it is a 9 digit number. However, it always starts with the number 9 (9nn-7n-nnn 0r 9nn-8n-nnn)) and SSN's never start with 9.

 More Information

 Return to Index